Quarterly Nil Return
Some of my clients pay PAYE/NIC quarterly due to being below the monthly payment threshold.
I have two questions:
1. On the months that they do not pay (i.e month one and two) do they have to let HMRC no payment is due? Is this the nil return online?
2. Are the quarters pre-set i.e April May and June, then July Aug Sept etc or are they quarters from the time the client fell below the threshold and became eligible for quarterly payment?
Thanking you in advance.